India

Ease of Doing Business in

Mumbai - India

This page summarizes Doing Business data for Mumbai. The first table shows its rank among 17 cities/regions in India. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Region South Asia
Income Category Lower middle income
Population 1,241,491,960
GNI Per Capita (US$) 1,420.00
Ease of Doing Business Rank among 17 cities in India Top city in India
10 Ludhiana
Topic Rankings Rank among 17 cities in India Top city in India
Starting a Business 12 New Delhi
Dealing with Construction Permits 17 Bengaluru
Registering Property 5 Gurgaon
Paying Taxes 4 Ludhiana
Trading Across Borders 3 Bhubaneshwar
Enforcing Contracts 17 Hyderabad
Resolving Insolvency 3 Hyderabad

Subnational Data


Paying Taxes

Info

This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

Indicator Mumbai South Asia OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

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Payments (number per year)
59 30 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

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Time (hours per year)
271 311 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

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Profit tax (%)
22.9 17.1 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

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Labor tax and contributions (%)
18.2 8.7 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

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Other taxes (%)
27.4 14.4 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Total tax rate (% profit)
68.5 40.2 42.7
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Central sales tax 12 128 4%, as of Apr 2007: 3% purchase price 23
Corporate income tax 1 online filing 47 30.00% taxable profits 20.1
Social security contributions 12 96 12.00% gross salaries 13.5
Employee's state insurance contribution 12 4.75% gross salaries 4.6
Property tax 1 10.00% assessed value 3.3
Stamp duty 0 5.00% transaction value 3 not included
Dividend tax 1 14.00% dividend distributions 2.9
Income surcharge 0 paid jointly 10.00% on all federal taxes 1 included in other taxes
Fuel tax 1 6% + Rs. 3.25 per liter fuel consumption 0.5
Fringe benefit tax 4 30.00% value of specified corporate expenses (usually 20%) 0.3
Tax on insurance contracts 1 online filing 12.00% insurance premium 0.3
Education fees 0 paid jointly 2.00% all federal taxes including the surcharge 0 included in other taxes
Vehicle tax (pollution tax) 1 fixed fee (Rs 50) per vehicle in use 0
Secondary & Higher education fees 0 paid jointly 1.00% all federal taxes including the surcharge 0 included in other taxes
State VAT 12 12.50% value added 0 not included
CENVAT (excise duty) 1 online filing 16.48% value added 0 included in other taxes
Tax on interest 0 wtihheld 20.00% interest income 0 not included
Totals: 59 271 68.5

Subnational Data


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